Treasury Tipped Occupation Codes (TTOC):
Complete List and 2026 Reporting Guide

What Is a Treasury Tipped Occupation Code?

A TTOC is a three-digit code from the Treasury and IRS list of occupations that customarily and regularly received tips on or before December 31, 2024. It tells the IRS which occupation produced the tips reported on a form.

The code supports the qualified tips deduction, created by the One Big Beautiful Bill Act (OBBBA) and codified at Internal Revenue Code Section 224. Receiving tips in a listed occupation is one requirement. The code alone does not establish that a taxpayer qualifies for the deduction.

A TTOC is not a Standard Occupational Classification (SOC) code. The list shows related SOC codes for comparison, but the form field requires the three-digit TTOC.

TTOC Code List: All 71 Treasury Tipped Occupation Codes

The IRS groups Treasury Tipped Occupation Codes into eight categories, each using its own hundred-series range.

100s: Beverage and food service

200s: Entertainment and events

300s: Hospitality and guest services

400s: Home services

500s: Personal services

600s: Personal appearance and wellness

700s: Recreation and instruction

800s: Transportation and delivery

Where are TTOCs Reported on 2026 Tax Forms?

The occupation-code field depends on the form used to report the payment.

W-2 Box 14a and Box 14b: What Each Field Reports?

On the 2026 Form W-2, Box 14a continues the "Other" information previously reported in Box 14. Box 14b is the separate field for Treasury Tipped Occupation Codes.

How W-2 Box 14b Works With Box 12 Code TP?

Box 12 code TP reports cash tips reported to the employer. Box 14b identifies the occupation or occupations in which those tips were received. When code TP is reported, complete Box 14b with the applicable codes.

Example: An employee received tips while serving tables and bartending. The employer reports the cash-tip amount with code TP and uses 102 and 101 in Box 14b. The employee applies the individual-return rules when determining any qualified tips deduction.

When Do You Use Code 000?

Code 000 indicates tips received in an occupation outside the Treasury list. When any tips came from an unlisted occupation, 000 must be one of the reported codes.

If 000 is the only code in W-2 Box 14b, the cash tips reported with code TP are not qualified tips for the deduction. If 000 appears with a listed code, keep records that distinguish the tips from each occupation.

How Many TTOCs Can Be Reported?

The reporting fields allow up to two occupation codes. If tips were received in more than two occupations, follow the form instructions, and include 000 whenever any of the tips came from an unlisted occupation.

A job title missing from a keyword search does not automatically require 000. First compare the duties with the official occupation descriptions.

How TTOCs Relate to the Qualified Tips Deduction?

Eligible taxpayers may claim a qualified tips deduction for tax years 2025 through 2028. The maximum is $25,000 per return, with an income phaseout starting above $150,000 of modified adjusted gross income, or $300,000 for joint filers.

Additional requirements apply:

• The tips must be voluntary and received in a listed occupation.
• The taxpayer needs a valid Social Security number, and married taxpayers must file jointly.
• Mandatory service charges are excluded.
• For self-employed individuals, the deduction is limited by net income from the business in which the tips were earned.
• Specified service trades or businesses are subject to special rules, and the IRS provides transition relief for them.

The deduction applies on the individual income tax return. Tips remain subject to applicable payroll or self-employment taxes.

The final regulations were published April 13, 2026, took effect June 12, 2026, and apply to tax years beginning after December 31, 2024 and before January 1, 2029.

Frequently Asked Questions